浅谈如何利用税收指标分析上市公司财报舞弊

论文总字数：27062字

摘 要

随着我国经济实力的不断增强，资本市场的不断壮大，上市公司的数量越来越多，然而背后伴随的是上市公司财报舞弊行为的层出不穷，舞弊的手段也是千花百样，严重影响了资本市场的稳定性。近些年，我国针对此行为陆续出台了许多防范与治理政策，证监会等相关监管部门每年查处的上市公司财报舞弊案件仍不在少数，但实际效果并不显著。因此，分析上市公司财报舞弊问题，对制定防范政策具有重要意义。

本文选取了证监会查处的上市公司康美药业作为案例。康美药业是一家集药品研发、生产与营销的现代化大型医药企业，曾经入选了中国世界500强，然而在2018年12月，因财报舞弊被证监会调查。2019年4月康美药业发布公告对2017年财报数据修正：其中货币资金减少300亿元，存货增加195.5亿元，如此庞大的财报舞弊数据引起了社会的广泛关注。本文针对康美药业舞弊的动因与手段，利用税收指标结合数据进行了深度分析。

本文从上市公司财报舞弊国内外发展现状分析，发现财报舞弊手段越来越多样化，为了快速识别上市公司财报舞弊手段，选择利用相关税收指标进行判别。在分析过程中，首先研究了国内外学者对财报舞弊的大量成果，在此基础上充分了解财报舞弊的相关理论，从而运用理论与案例相结合的方法，对上市公司康美药业财报从增值税和企业所得税两方面进行分析，因增值税主要包含销项与进项，进而涉及到销售收入成本，所以在税收指标角度下对康美药业收入与成本的分析，得出康美药业收入存在虚假，进而可能存在虚开增值税发票情形。基于此问题，我国对上市公司应该加强内外部监督管理，完善相关舞弊体制，有效避免舞弊现象的发生。

关键词：税收指标；上市公司；财报舞弊；舞弊分析；防范建议

On How to Use Tax Index to Analyze Fraud in Financial Report of Listed Companies

Abstract

With the continuous enhancement of my country’s economic strength and the continuous growth of the capital market, the number of listed companies is increasing. However, behind it is the endless emergence of fraudulent behaviors in the financial reports of listed companies. There are also various methods of fraud, which have seriously affected the capital market. The stability. In recent years, my country has successively introduced many prevention and governance policies against this behavior. There are still many cases of listed company financial reporting fraud that the China Securities Regulatory Commission and other relevant regulatory agencies investigate and deal with each year, but the actual effect is not significant. Therefore, the analysis of fraudulent financial reports of listed companies is of great significance to the formulation of preventive policies.

This article selects Kangmei Pharmaceutical, a listed company investigated and dealt with by the China Securities Regulatory Commission, as a case. Kangmei Pharmaceutical is a modern large-scale pharmaceutical company integrating drug research and development, production and marketing. It was once selected as one of the world"s top 500 companies in China. However, in December 2018, it was investigated by the China Securities Regulatory Commission for fraudulent financial reports. In April 2019, Kangmei Pharmaceuticals issued an announcement to revise the 2017 financial report data: among them, monetary funds decreased by 30 billion yuan, and inventory increased by 19.55 billion yuan. Such huge financial report fraud data has attracted widespread attention from the society. This article focuses on the motivation and means of Kangmei Pharmaceutical"s fraud, using tax indicators and data to conduct an in-depth analysis.

This article analyzes the development status of financial reporting fraud in listed companies at home and abroad, and finds that financial reporting fraud methods are becoming more and more diversified. In order to quickly identify the financial reporting fraud methods of listed companies, we choose to use relevant tax indicators for judgment. In the process of analysis, we first studied a large number of achievements of domestic and foreign scholars on financial report fraud. On this basis, we fully understood the relevant theories of financial report fraud, and used the method of combining theory and case to apply value-added tax to the financial report of the listed company Kangmei Pharmaceutical. Analyze the income and corporate income tax. Because the value-added tax mainly includes output items and input items, and then involves the cost of sales income, the analysis of the income and cost of Kangmei Pharmaceutical from the perspective of tax indicators shows that the income of Kangmei Pharmaceutical is false. Furthermore, there may be situations in which false value-added tax invoices are issued. Based on this problem, my country should strengthen internal and external supervision and management of listed companies, improve the relevant fraud system, and effectively avoid the occurrence of fraud.

Keywords:Tax Index; Listed Company; Fraud in Financial Reports; Fraud Analysis; Prevention Suggestions

目 录

摘 要 I

Abstract I

第一章 绪 论 3

1.1 研究背景 3

1.2 研究意义 3

1.3 研究内容及框架 3

1.4 论文方法及思路 4

1.5 论文的创新点与不足 4

第二章 财报舞弊文献综述 6

2.1 国外财报舞弊研究成果 6

2.1.1财报舞弊动因的研究 6

2.1.2财报舞弊手段及识别的研究 6

2.2 国内财报舞弊研究成果 7

2.2.1财报舞弊动因的研究 7

2.2.2财报舞弊手段及识别的研究 7

2.3 文献评述 8

第三章 财报舞弊概念和相关理论 9

3.1 财报舞弊概念 9

3.2 财报舞弊三角动因理论 9

3.3 财报舞弊的常见手段 10

3.4 财报舞弊手段的识别方法 10

第四章 康美药业财报舞弊案例研究与分析 12

4.1 康美药业公司基本概况 12

4.2 康美药业舞弊案件回顾 12

4.3 税收指标角度对康美药业财报舞弊数据分析 13

4.3.1收入数据的分析 13

4.3.2存货数据的分析 15

4.3.3税费的数据分析 16

4.3.4现金流与净利润数据分析 18

4.3.5 数据分析总结 19

4.4 康美药业财报舞弊动因分析 20

4.4.1压力 20

4.3.2机会 20

4.3.3借口 21

4.5 康美药业财报舞弊影响分析 21

第五章 财报舞弊研究启示及防控措施 22

5.1 研究启示 22

5.2 防控措施 22

5.3 监管建议 23

结 论 24

致 谢 25

参考文献（References） 26

第一章 绪 论

1.1 研究背景

随着资本市场的发展，上市公司数量越来越多，财报舞弊现象也越来越严重。国外从震惊世界的安然事件^[9]，到世界通讯100亿元的舞弊案，后到2015年日北东芝集团长达8年的财务报表”注水”事件，国内从市场初期的长城机电、琼民源、东方锅炉，到21世纪的郑百文、银广夏、蓝田股份、北大荒，再到近几年的万福生科，紫鑫药业等。可以看出，财报舞弊不仅仅是一国资本市场上存在的问题，也是世界资本市场上存在的问题，由此可见其普遍性与严重性。

上述上市公司通过财报舞弊，一部分是想在资本市场占据一席之地，一部分是想试图通过财报舞弊行为获取更多资金，还有一部分公司的目的是为了在市场上更好的经营。财报舞弊，不仅使上市公司陷入严重诚信危机，而且损害了投资者的利益，扰乱市场秩序，阻碍国家经济健康可持续的发展。

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